second, the analysis: the subject matter of technology contracts is closely related to technology, and different types of technology contracts have different technical contents.
iii. what are the types of technology contracts? a technology development contract refers to a contract concluded between the parties for the research and development of new technologies, new products, new processes or new materials and their systems.
1. according to the regulations, what tax is exempted for filing technical contracts?
1. The income of units and individuals engaged in technology transfer, technology development business and related technical consultation and technical service business shall be exempted from business tax.
2. In a tax year, the income from technology transfer of resident enterprises does not exceed 5 million yuan, which is exempt from income tax; For the part exceeding 5 million yuan, the enterprise income tax will be levied by half.
second, what are the legal characteristics of technology contracts?
1. The subject matter of a technology contract is closely related to technology, and different types of technology contracts have different technical contents. The object of technology transfer contract is specific technological achievement, the object of technical service and technical consultation contract is specific technical behavior, and the object of technology development contract includes both technical achievement and technical behavior.
2. Technical contracts have many performance links, long performance period, complicated calculation of price, remuneration or use fee, and some technical contracts are highly risky.
3. The legal adjustment of technology contracts is diversified. The subject matter of a technology contract is the result of human intellectual activities, and many of these technological achievements are the objects of adjustment by the Intellectual Property Law, involving the ownership of technical rights and interests, the assumption of technical risks, the acquisition of technical patent rights, the commercial marking of technical products, the confidentiality of technology, the forms of technical expression, etc., which are adjusted by the Patent Law, the Trademark Law, the Trade Secrets Law and other laws.
4. One party is specific and should usually be a technician with certain professional knowledge or skills.
5. The technology contract is a two-service and paid contract.
3. What are the provisions for the determination of technology contracts?
Measures for the Administration of Accreditation and Registration of Technology Contracts
Article 7 For a technology contract that has been accredited and registered, the parties may submit an application to the competent tax authorities with the accreditation registration certificate, and after examination and approval, enjoy the preferential tax policies stipulated by the state.
article 8 the system of one-time registration by region shall be implemented for the confirmation and registration of technology contracts. The research developer of a technology development contract, the transferor of a technology transfer contract, the trustee of a technology consulting and technical service contract, the trainer of a technology training contract and the intermediary of a technology intermediary contract shall, after the contract is established, apply to the technology contract registration authority in the local area for confirmation and registration.
article 9 when applying for the confirmation and registration of a technology contract, a party shall submit a complete written contract text and relevant annexes to the technology contract registration agency. The text of the contract can be a demonstration text of the technical contract supervised by the Ministry of Science and Technology; Where other written contract texts are adopted, they shall comply with the relevant provisions of the Civil Code of the People's Republic of China.
if a technical contract is concluded orally, the technical contract registration agency will not accept it.
article 1 the technology contract registration institution shall examine the contract text and relevant annexes submitted by the parties for confirmation and registration, and if it thinks that the contract content is incomplete or the relevant annexes are incomplete, it shall request the parties to make corrections within the specified time in writing.
article 11 a contract applying for confirmation and registration shall use standardized names such as technology development, technology transfer, technical consultation and technical service to fully and accurately express the contents of the contract in accordance with the provisions of the civil code of the people's Republic of China. If the use of other names or the content expressed causes confusion in determining the nature of the contract, the technology contract registration agency shall return it to the parties for correction.
article 12 the confirmation and registration of a technology contract shall be based on the contract text and relevant materials submitted by the parties and the relevant laws, regulations and policies of the state as the criterion. The parties shall clearly define the relationship between their mutual rights and obligations in the contract and truthfully reflect the actual situation of the technology transaction. If the parties make false representations in the text of the contract and defraud the registration certificate of the technology contract, they shall be responsible for the consequences.
article 13 the technology contract registration agency shall examine and confirm the contract text and relevant materials submitted by the parties. The main items are:
(1) Whether it is a technical contract;
(2) classified registration;
(3) approved technical income.
article 14 the technology contract registration institution shall complete the accreditation registration within 3 days from the date of accepting the application for accreditation registration. The technology contract registration institution shall classify and file the contracts that meet the registration conditions, issue the technology contract registration certificate to the parties, and specify the approved technology income. A contract that is recognized as a non-technical contract or does not meet the registration conditions shall not be registered, and the words "unregistered" shall be marked on the contract text and returned to the parties.
Article 15 Where the contract for registration of confirmation involves national security or vital interests and needs to be kept confidential, the technology contract registration agency shall take measures to keep the state secret.
if the parties have agreed on confidentiality obligations in the contract, the technology contract registration agency shall keep the relevant technical secrets and safeguard the legitimate rights and interests of the parties.
Article 16 If a party disagrees with the conclusion of the technology contract registration agency, it may apply for administrative reconsideration in accordance with the Administrative Reconsideration Law of the People's Republic of China.
in addition to the tax exemption policy for technology contracts stipulated by the state, many local governments have also issued corresponding preferential policies for technology contracts, such as credit policies, and even some places stipulate that technology contracts can be registered with the competent authorities by virtue of their professional titles.
Legal basis:
Interpretation of the Supreme People's Court on Several Issues Concerning the Application of Law in the Trial of Disputes over Technology Contracts
Article 14 If the parties have not agreed on or clearly agreed on the price, remuneration and use fee of a technology contract, the people's court may handle it according to the following principles:
(1) For a technology development contract, a technology transfer contract and a technology licensing contract, the cost, advancement, implementation and transformation of the relevant technology achievements shall be considered.
(2) Technical consulting contracts and technical service contracts shall be reasonably determined according to the technical content, quality and quantity of relevant consulting services, as well as the economic benefits that have been generated and expected to be generated.
if non-technical payments are included in the price, remuneration and use fee of a technology contract, they shall be calculated separately.
article 21 if the parties to a technology development contract exploit the patent or use the technical secret on their own according to the provisions or agreements of the civil code, but they do not have the conditions to exploit the patent or use the technical secret independently, they may do so by a common licensing method.